# Corporation Tax Act 2010, Paragraph 351


In section 261A(3) (special leasing: leasing partnerships)—
(a) in paragraph (a) for “Part 3” to “etc)” substitute “ Chapter 4 of Part 9 of CTA 2010 (sales of lessors: leasing business carried on by a company in partnership) ”, and
(b) in paragraph (b) for “section 785ZA of ICTA” substitute “ section 887 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/351 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-351
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.